A kettős adóztatás elkerüléséről szóló korai magyar egyezmények = Earlier tax treaties of Hungary

Ennek a dolgozatnak az a célja, hogy bemutassa Magyarország történeti kettős adóztatás elkerüléséről szóló egyezményeit. A bevezetés, az első és a második fejezet a nemzetközi adózással kapcsolatos alapfogalmakat tisztázza. A harmadik fejezet Magyarország XVII-XVIII. századi gazdasági és politikai helyzetét írja le. Az ezt követő fejezetek a világháborúk előtti, közötti és utánuk következő időszak adóegyezményeinek történetével foglalkoznak. Az egyik fejezet a KGST tagállamok által kötött kettős adóztatás elkerüléséről szóló multilaterális egyezményt tárgyalja. Az összegzésben megállapításra kerül, hogy az adóegyezmények megkötésének a múltban nem feltétlenül gazdasági okai voltak. Bizonyos esetekben sokkal erőteljesebb volt a politikai (elsősorban külpolitikai) motiváció. A tanulmány számos olyan érdekes adalékkal szolgál a Vasfüggöny előtt letárgyalt adóegyezményekről, amelyek eddig még nem kerültek publikálásra a magyar szakirodalomban. _________ This paper intends to review the history of the double taxation agreements concluded by Hungary. The introduction, the first and the second chapters clear some basic definitions in the field of international taxation. The third chapter describes the political and economic history of Hungary back in the 17-18 centuries. The next chapters deal with the tax treaties concluded before the First World War, between the two Wars and after the Second World War. One chapter touches upon the COMECON multilateral tax treaties. The paper concludes that the economic importance of old tax treaties was not always the strongest commanding force during the negotiations. Sometimes political (especially foreign policy) reasons seemed much more relevant for the treaty party countires. The paper also provides an overview of the most interesting features of the tax treaties negotiated before the fall of the Iron Curtain for the first time in the Hungarian literature.

Creative Techniques in the Framework of Market and Evolution

This paper tries to reframe the man-machine problem, which has frequently changed throughout history. Originally, a machine was a helper of man, but later became its competitor and substitute. As a consequence of this, man has been pushed out of production and possibly, out of life itself. For today, nearly all the man’s functions – except for consumption and creativity – can be furnished by machines. Creativity should have a special place because it is the last “shelter” of man in the conflict with machine. Almost every other faculty of man has more or less been simulated by technology. There are some key questions to be answered: Whom do the creative techniques serve? Is the target group the men or machines?

La caída del hombre nuevo: Narrativa cubana del “Período Especial”

The purpose of this dissertation is to demonstrate that the societal changes that took place in Cuba during the last decade of the twentieth century, period know as The Special Period in Times of Peace, created the necessary conditions for the development of a new type of narrative. The first chapter constitutes an historical overview of the role of the State in the literary and artistic creation in revolutionary Cuba. The second, third, and fourth chapters analyze the major characteristics in the narrative of this period, creating a contrast with previous decades of the revolutionary era. With such purpose the study is divided into three categories: language, themes, and ideology. The usage of language as a means of transgression, the recurrence of the topic of need, and the rebirth of critical thinking, represent the principal characteristics of this literary period, and confirm the main idea of this dissertation: the fall of the ideal of the New Man. The final chapter summarizes the findings of the study and poses a question: If the ideal of the New Man has ceased to exist, what has replaced it? The question of whether or not a new ideal has replaced that of the New Man, and what that ideal might be, constitutes a stepping-stone for further studies in the area of Cuban narrative of the Special Period and beyond.

Academic orientations of African -American adolescents in Miami-Dade County

The purpose of this research was to answer the following research questions: (a) how high-achieving African-Americans maintain a “racefull” Black identity; (b) how African-American identity affects academic orientation and achievement; (c) how the school's ethnic composition affects African-American students' identity; and (d) how family structure, specifically living in female single-parent households, affects academic orientation and achievement. ^ The data were gathered in an inner-city high school in Miami, Florida. Participants were African-American adolescents, males and females, who started their first-year of high school in the fall of 1995 until their graduation in June 1999. The number of students in the sample varied from 27 students at the beginning of the project to 24 students at the time of graduation. ^ Data were gathered through intensive ethnographic field work, which involved direct participant observation of students in natural contexts; in-depth interviewing of students, peers, teachers, and families; open-ended classroom discussions on matters about the research; and focus groups. Data on demographics, levels of self-esteem and depression, hours spent doing homework, family help with school work, aspirations, and other factors were gained through a survey. ^ African-Americans in this high school developed a racefull persona and still embraced education. They did not need to be raceless to succeed. The ethnic composition of the school where these students were a minority within a minority school resulted in their developing reactive ethnicity formation. Family structure did not affect academic orientation. What made a difference in these students lives were parental support and family ties, which affected their academic orientation. ^

Woody Plant Invasion into the Freshwater Marl Prairie Habitat of the Cape Sable Seaside Sparrow: Final Report

In the fall of 2005, U.S. Fish and Wildlife Services (USFWS) contracted with Florida International University (FIU) to study the physical and biological drivers underlying the distribution of woody plant species in the marl prairie habitat of the Cape Sable Seaside Sparrow (CSSS). This report presents what we have learned about woody plant encroachment based on studies carried out during the period 2006-2008. The freshwater marl prairie habitat currently occupied by the Cape Sable seaside sparrow (CSSS; Ammodramus maritimus mirabilis) is a dynamic mosaic comprised of species-rich grassland communities and tree islands of various sizes, densities and compositions. Landscape heterogeneity and the scale of vegetative components across the marl prairie is primarily determined by hydrologic conditions, biological factors (e.g. dispersal and growth morphology), and disturbances such as fire. The woody component of the marl prairie landscape is subject to expansion through multiple positive feedback mechanisms, which may be initiated by recent land use change (e.g. drainage). Because sparrows are known to avoid areas where the woody component is too extensive, a better understanding of invasion dynamics is needed to ensure proper management.

Pollen records of five sediment cores from northern Germany

Within a larger program research work is being done on the history of settlement and landscape of the 'Siedlungskammer' Flögeln and the adjacent area. The 'Siedlungskammer' consists of an isolated pleistocene sand ground (Geest-island) surroundet by bogs. Starting from the edge of the Geest, near which large-scale archaeological excavations are carried out, three raised bog profiles were taken at 300, 500 and 4000 m off the prehistoric settlement. They were investigated by means of pollen analysis, and reflect in a decreasing way the activities of man on the Geestisland. Another pollen diagram from the nearby fen peat was worked out for comparison. At the same time it helped to date back a prehistoric sand path to the Roman period. The pollen diagrams cover the vegetational history without gaps from the early Atlantic period to modern times. The vegetation was decisively determined by the poor soils of this area. T'he pollen diagrams give evidence of the activity of settlers since the Neolithic age, with some gaps in the beginning, but later continuously from the middle of the Bronze age until the early migration period. The influence of the nearby settlement, which existed from the Birth of Christ to the 4/5th century, comes out distinctly. Among the cereals which were then cultivated here, there also was rye, at least in the 4/5th century, but most probably already during the Roman period. Besides that people cultivated barley, oats, and flax. The settlement break during the so-called dark ages between the 4/5th century and the time about 800 A.D. was confirmed by pollen analysis. During this time the area was once more covered by forests. The fluctuations of man's activities during the late Middle Ages and modern times, as they are made visible by pollen analysis, correspond to historically wellknown developments.

EXHAUSTING AFFECTS: THE NEGOTIATION OF AFFECTIVE LABOUR, NEOLIBERAL SUBJECTIVITY, AND FEMINIST POLITICS AMONG ANTI-VIOLENCE WORKERS

This thesis explores the affective and political life of anti-violence labour, with particular attention to the ways that neoliberalism comes to bear on subjectivity, embodiment, and relationality among women responding to violence. In fall of 2015, I conducted qualitative interviews with six women engaged in the work of responding to violence. The participants in this project articulated rich descriptions of the affective life of neoliberalism and the demands of neoliberal subjectivity, drawing particular attention to the affective labour involved in navigating the political complexities of anti-violence organizations, negotiating burnout, and affectively self-managing in order to meet norms of professionalism. Bringing participant narratives into conversations with feminist theories of affect, I argue for an account affective labour that centers the specific, materially embodied experiences of that work and for an account of neoliberalism as a system of embodied and affective pressures.

Crises of In/Humanity: Posthumanism, Afrofuturism, and Science and/as Fiction

This thesis engages black critical thought on the human and its contemporary iterations in posthumanism and transhumanism. It articulates five categories of analysis: displace, interrupt, disrupt, expand, and wither. Each is meant to allude to the generative potential in different iterations of black thought that engages the human. Working through Sylvia Wynter’s theories of the rise of Man-as-human in particular, the project highlights how black thought on the human displaces the uncritical whiteness of posthumanist thought. It argues that Afrofuturism has the potential to interrupt the linear progression from human to posthuman and that Octavia Butler’s Fledgling proffers a narrative of race as a technology that disrupts the presumed post-raciality of posthumanism and transhumanism. It then contends that Katherine McKittrick’s rearticulation of the Promise of Science can be extended to incorporate the promise of science fiction. In so doing, it avers that a more curated conversation between McKittrick and Wynter, one already ongoing, and Octavia Butler, through Mind of My Mind from her Patternist series, expands our notions of the human as a category even at the risk of seeing it wither as a politic or praxis. It ends on a speculative note meant to imagine the possibilities within the promise of science fiction.

Metaphysics of love in the religious philosophy of Pável Florensky

This article focuses on the analysis of the concept of love in the religious philosophy of Pavel Florensky, who shares the ontological approach to the consideration of love with other representatives of Russian religious philosophy (N. berdyaev and S. bulgakov). We pay more careful attention to the understanding of love-άγαπαν by Florensky. We have drawn the conclusion that, in the philosophy of P. Florensky, Love, closely connected with truth and beauty, is considered an ontological basis existence of personality. We develop the ideas of Pavel Florensky, and accordingly assume that it is possible to synthesise love-agape and love-eros around the idea of sacrificial love. Agapelogical and erotical ‘bezels’ of one jewel of love is aspects of united love, which is given by God. this gift of God, the gift of united love, is kept by humans through prayer and deeds of love.

Between "uxor", "mater" and "concubina". Profile and identity of the Emperor Constantine in Late Roman legislation

We aspire to shape the Constantine’s personality in particular by analyzing his loving relationship, first with Minervina and then with Fausta, and not forgetting the bond with his mother Helena, hence the reference to uxor, mater and concubina in our title. We will analyze if these women exercised any influence on the composition of his production rules and, if so, to what extent they were able to determine the historical development of the following decades. From this point of view we must consider in general the emperor had to combine their political claims and government with these relationships, showing great skill in handling times and ways, always putting the first to the second.

Las edades de Hitler. De Satán a un ser de carne y hueso, y su representación en clave paródica

Adolf Hitler suscitó desde su entrada en la escena política alemana una fascinación perversa, un sentimiento que, con el tiempo, ha dado lugar a numerosas representaciones culturales sobre el Führer. La muestra, rica y variada tanto en el fondo como en la forma, nos permitirá trazar tres estadios en lo referente al proceso de construcción historiográfica del hitlerismo, iniciado con la caída del Tercer Reich. Estos responden en buena medida al devenir sociopolítico y cultural de la sociedad a escala global desde el final de la guerra y hasta nuestros días y pueden resumirse en tres: primero, la satanización; segundo, la humanización; tercero, el retrato caricaturesco. Proponemos un recorrido histórico por diversos productos culturales del dictador alemán cuyo propósito es desentrañar el retrato psicológico poliédrico que se ha construido en torno a la figura de Hitler.

Hegel’s Non-Metaphysical Idea of Freedom

the article explores the putatively non-metaphysical – non-voluntarist, and even non-causal – concept of freedom outlined in Hegel’s work and discusses its influential interpretation by robert Pippin as an ‘essentially practical’ concept. I argue that Hegel’s affirmation of freedom must be distinguished from that of Kant and Fichte, since it does not rely on a prior understanding of self-consciousness as an originally teleological relation and it has not the nature of a claim ‘from a practical point of view’.

Os Deputados Assistentes Sociais na Assembleia Nacional e na Assembleia da República Portuguesa: principais intervenções parlamentares entre 1949 e 2011

A presente dissertação é relativa aos assistentes sociais que exerceram funções de deputados em Portugal Continental, na Assembleia Nacional e na Assembleia da República Portuguesa. Procedeu-se à sua caracterização e à análise dos seus principais discursos parlamentares. A pertinência da investigação é justificada pela inexistência de trabalhos acerca da temática escolhida e pela reduzida produção académica no que respeita à vasta dimensão política do Serviço Social em Portugal. A investigação alicerçou-se numa pesquisa bibliográfica sobre os temas em foco, e documental, na análise das fichas biográficas dos deputados identificados e das transcrições textuais das sessões da Assembleia Nacional e da Assembleia da República Portuguesa, onde constam os discursos destes deputados. Estas fontes primárias estão acessíveis no sítio oficial da Assembleia da República (www.parlamento.pt). Pretende-se com este estudo abordar o lugar atribuído à Assembleia Nacional e à Assembleia da República Portuguesa nos respetivos regimes de ditadura e democracia e identificar e caracterizar académica, profissional e politicamente os assistentes sociais que exerceram estas funções. Objetiva-se ainda a análise das principais intervenções destes deputados no contexto da Assembleia Nacional e da Assembleia da República Portuguesa. Apurou-se que o número de deputadas à Assembleia Nacional e à Assembleia da República Portuguesa não variou significativamente nos regimes políticos abordados. Foram identificadas cinco deputadas à Assembleia Nacional, da V à XI legislatura (de 1949 a 1974 – 25 anos), sendo que a primeira deputada identificada exerceu funções ao longo da V e VI legislaturas da Assembleia Nacional. Após a queda do regime ditatorial e depois de 21 anos em democracia, assistentes sociais voltaram a exercer funções de deputados. Entre 1995 e 2011 exerceram funções seis deputados à Assembleia da República Portuguesa. Um deles desenvolveu atividades ao longo da X e XI legislaturas. Os resultados da investigação mostram que a maioria destes deputados são mulheres, havendo apenas um homem. Relativamente à formação académica dos deputados constatou-se que antes de 1974 o estabelecimento que formou mais assistentes sociais deputadas foi o Instituto de Serviço Social de Lisboa (3), seguido do Instituto Superior de Ciências Sociais e Políticas Ultramarinas (1) e do Instituto Superior de Serviço Social Pio XII, em Luanda (1). Os deputados à Assembleia da República formaram-se no Instituto Superior de Serviço Social de Coimbra (2); no Instituto Superior Bissaya Barreto, Coimbra (1); no Instituto Superior de Serviço Social do Porto (1); no Instituto Superior de Serviço Social de Lisboa (1) e no Instituto Superior de Serviço Social Pio XII, Luanda (1). As deputadas que exerceram funções durante o Estado Novo pertenciam à União Nacional e Acção Nacional Popular, sendo que uma delas pertencia à Ala Liberal da ANP. Quanto aos deputados que exerceram funções no período democrático percebe-se que todos eram vinculados a partidos do bloco central e da direita: uma deputada do PSD, uma do CDS e quatro deputados do PS. No que respeita às intervenções parlamentares dos deputados identificados, observou-se que as deputadas à Assembleia Nacional apresentaram e fundamentaram propostas de medidas de política social apoiando-se na sua experiência profissional, principalmente em debates em que o tema foi a família ou a pobreza. Os deputados à Assembleia da República direcionaram os seus discursos para o apoio e/ou complemento das iniciativas propostas pelo governo, pois quatro destes deputados exerceram funções enquanto o partido a que pertenciam estava na liderança do governo. Face á vastidão da temática abordada, a presente dissertação constitui-se como um primeiro contributo para a produção de bibliografia no âmbito da dimensão política do Serviço Social, reconhecendo-se a necessidade de aprofundar mais o tema. / This thesis is on social workers who acted as deputies in Portugal, on the National Assembly and the Assembly of the Portuguese Republic. Characterization and analysis of its key parliamentary speeches was the chosen procedure. The relevance of the research is justified by the lack of previous work on the chosen theme and the reduced academic outputs with respect to the vast political dimension of social work in Portugal. Research has its foundations in a literature research on the topics in focus, and also documentary, by the analysis of the biographical records of Members discussed and the verbatim transcripts of the sessions of the National Assembly and the Assembly of the Portuguese Republic, which contains the speeches of such Members. These primary sources include legislative sessions and are available on the Assembly of the Republic (www.parlamento.pt) official website. The study aims to address the place assigned to the National Assembly and the Assembly of the Portuguese Republic, regarding the respective regimes of dictatorship and democracy and to identify and characterize academically, professionally and politically, the social workers who have exercised these functions. Furthermore on the objective is the analysis of the main interventions in the context of such Members of the National Assembly and the Assembly of the Portuguese Republic. It was found that the number of deputies to the National Assembly and the Assembly of the Portuguese Republic did not significantly vary in both political regimes. Five deputies to the National Assembly were identified on the legislatures V to XI (1949-1974 - 25 years), with the first identified lady holding positions along the V and VI legislatures of the National Assembly. After the fall of the dictatorship and after 21 years of democracy, social workers returned to act as deputies. Between 1995 and 2011 held office six members of the Assembly of the Portuguese Republic. One developed activities along the X and XI legislatures of the Assembly of the Portuguese Republic. Research results show that the majority of these are women, and only one man. Regarding the academic training of the deputies, it was found that before 1974 the establishment that formed most of the social workers was, the Institute of Social Service of Lisbon (3), followed by the School of Social Science and Policy Overseas (1) and the Higher Institute of Social Service Pius XII in Luanda (1). Members of Parliament formed in the Institute of Social Service of Coimbra (2), the Higher Institute Bissaya Barreto, Coimbra (1), the Institute of Social Service of Porto (1), the Higher Institute of Social service of Lisbon (1) and the Institute of Social service Pius XII, Luanda(1). Deputies who held office during the New state belonged to the National Union and National People's Action parties, one of which belonged to the Liberal Wing of the ANP. As for the deputies who held office in the democratic period one realizes that all parties were bound to the central block and right wing: A Member of the PSD, one of CDS and four members of the PS. Regarding the parliamentary speeches of identified Members, it was noted that the National Assembly deputies presented and substantiated proposals for social policy measures relying on their professional experience, primarily on the debates in which the theme was family or poverty. Members of Parliament have directed their speeches to support and / or complement the initiatives proposed by the government, since four of these deputies exercise their functions while the party they belonged was in governmental leadership. Given the vastness of the topic addressed in this thesis, it constitutes itself as a first contribution to the production of literature within the political dimension of social work, recognizing the need to go deeper into the subject.